MURRY v. COMMISSIONER

Docket No. 3090-92.

66 T.C.M. 1015 (1993)

T.C. Memo. 1993-471

Carl Wesley Murry and Shirley Ann Murry v. Commissioner.

United States Tax Court.

Filed October 13, 1993.


Attorney(s) appearing for the Case

Carl Wesley Murry and Shirley Ann Murry, pro se. Charles Pillitteri, for the respondent.


Memorandum Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioners' 1986 Federal income tax and additions to tax as follows:

                              Additions to Tax
             ---------------------------------------------------
Deficiency   Sec. 6653(a)(1)(A)   Sec. 6653(a)(1)(B)   Sec. 6661

 $30,939           $1,547            50 percent of       $7,735
                       ...

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